How It Works

1. You make a gift of your closely held stock to The Ringling and get a qualified appraisal to determine its value
2. You receive a charitable income-tax deduction for the full fair-market value of the stock
3. The Ringling may keep the stock or offer to sell it back to your company

Benefits

• You receive an income-tax deduction for the fair-market value of stock
• You pay no capital-gain tax on any appreciation
• Your company may repurchase the stock, thereby keeping your ownership interest intact
• The Ringling receives a significant gift